§ 44-5-20.02. Central Falls — Property tax classification — List of ratable property.
(a) Notwithstanding any provision within § 44-5-11.8 to the contrary, on or before June 1, except in 1990, in which case the time is thirty (30) days after June 1, 1990, the assessor in the city of Central Falls, after certification for classification, shall submit to the director of revenue a list containing the true, full, and fair cash value of the ratable estate and motor vehicles and shall classify and provide a tax rate for the property according to the following use:
(1) “Class 1” includes residential property which is owner-occupied dwellings of no more than five (5) units and which is property used or held for human habitation, including rooming houses and mobile homes with facilities designed and used for living, sleeping, cooking, and eating on a non-transient basis. Eligibility for the owner-occupied tax classification shall be determined by compliance with § 44-3-34 and relevant city ordinances. This property includes accessory land, buildings, or improvements incidental to the habitation and used exclusively by the residents of the property or their guests. This property does not include a hotel, motel, commercial, or industrial property.
(2) “Class 2” includes residential property which is owner-occupied dwellings of more than five (5) units and non-owner-occupied dwellings, including properties for mixed use as residential and commercial properties, and which is property used or held for human habitation, including rooming houses and mobile homes with facilities designed and used for living, sleeping, cooking, and eating on a non-transient basis. This property includes accessory land, buildings, or improvements incidental to the habitation and used exclusively by the residents of the property or their guests. This property includes open space including “farmland,” “forestland,” and “open space land” as defined in accordance with § 44-27-2. This property does not include a hotel, motel, commercial, or industrial property.
(3) “Class 3” includes personal property, previously subject to tax, and includes all goods, chattels, and effects, wherever they may be, except those that are exempt from taxation by the laws of the United States or of this state.
(4) “Class 4” includes every vehicle and trailer registered under chapter 3 of title 31.
(5) “Class 5” includes property used commercially or for industrial manufacturing.
(b) The city of Central Falls may, by ordinance adopted by the city council, provide for tax classification of property and tax rates in the city of Central Falls based on the five (5) classes outlined in subsection (a) of this section.
(c) The effective tax rate for Class 2 shall not exceed by two (2) times, the effective tax rate for Class 1; the effective tax rate for Class 5 shall not exceed by three (3) times, the effective tax rate for Class 1; and the effective tax rate for Class 3 shall not exceed by four (4) times, the effective tax rate for Class 1.
History of Section.P.L. 1990, ch. 194, § 1; P.L. 2008, ch. 98, § 37; P.L. 2008, ch. 145, § 37; P.L. 2018, ch. 340, § 1; P.L. 2018, ch. 342, § 1; P.L. 2020, ch. 42, § 1; P.L. 2020, ch. 58, § 1; P.L. 2021, ch. 395, § 14, effective July 14, 2021.
Structure Rhode Island General Laws
Chapter 44-5 - Levy and Assessment of Local Taxes
Section 44-5-1. - Powers of city or town electors to levy — Date of assessment of valuations.
Section 44-5-2. - Maximum levy.
Section 44-5-2.1. - Jamestown — Maximum levy.
Section 44-5-2.2. - West Warwick — Maximum levy.
Section 44-5-2.3. - Scituate — Maximum levy.
Section 44-5-3. - Ratable property of a city or town — Definitions.
Section 44-5-4. - Purpose of tax levied by city or town electors.
Section 44-5-5. - Determination of date on which taxes due — Penalties on delinquencies.
Section 44-5-7. - Provision for municipal installment payments.
Section 44-5-8. - Form of option for quarterly payment.
Section 44-5-8.1. - Waiver of interest on overdue quarterly tax payments.
Section 44-5-8.2. - Johnston — Tax amnesty period.
Section 44-5-8.3. - Coventry — Tax amnesty period.
Section 44-5-8.4. - Woonsocket — Tax amnesty periods.
Section 44-5-8.5. - Woonsocket — Tax amnesty periods.
Section 44-5-9. - Deductions and penalties to insure prompt payment.
Section 44-5-10. - Interest forgiven during wartime military service.
Section 44-5-10.1. - Tax payment relief during periods of governmental cessation of operations.
Section 44-5-11.1. - Certification of businesses and employees engaged in revaluing property.
Section 44-5-11.2. - Purpose of training and certification provisions.
Section 44-5-11.3. - Annual training institute for tax assessors.
Section 44-5-11.4. - Technology grants for property tax administration.
Section 44-5-11.5. - Legislative findings — Revaluation cycle.
Section 44-5-11.6. - Assessment of valuations — Apportionment of levies.
Section 44-5-11.7. - Permanent legislative oversight commission.
Section 44-5-11.8. - Tax classification.
Section 44-5-11.9. - West Warwick — Residential real estate classification.
Section 44-5-11.10. - Real estate tax classification — East Providence.
Section 44-5-11.11. - Residential real estate classification — West Greenwich.
Section 44-5-11.12. - Residential real estate classification — Glocester.
Section 44-5-11.13. - Homestead exemption in the town of Glocester.
Section 44-5-11.14. - Commercial/residential real estate classification — Narragansett.
Section 44-5-11.15. - Authority to extend homestead exemption.
Section 44-5-11.16. - Tax classification — Cumberland.
Section 44-5-11.17. - Division of municipal finance classification exemption authority.
Section 44-5-12. - Assessment at full and fair cash value.
Section 44-5-12.1. - Assessment of tangible personal property.
Section 44-5-12.2. - Tangible personal property exemption — Tax rate cap.
Section 44-5-13. - Assessment and apportionment according to law — Date of assessment.
Section 44-5-13.1. - Duties of assessors with respect to forms.
Section 44-5-13.2. - South Kingstown — Assessment and taxation of new real estate construction.
Section 44-5-13.2.1. - West Warwick — Assessment and taxation of new real estate construction.
Section 44-5-13.2.2. - Barrington — Assessment and taxation of new real estate construction.
Section 44-5-13.2.3. - Warwick — Assessment and taxation of certain improvements to real estate.
Section 44-5-13.2.4. - Newport — Assessment and taxation of new real estate construction.
Section 44-5-13.2.5. - Pawtucket — Exemption for residential improvements and alterations.
Section 44-5-13.3. - Reduction in assessed value of real estate upon removal of damaged buildings.
Section 44-5-13.4. - Richmond — Assessment and taxation of new real estate construction.
Section 44-5-13.6. - Coventry — Assessment and taxation of new real estate construction.
Section 44-5-13.8. - Newport — Assessment and taxation of new real estate construction.
Section 44-5-13.10. - Hopkinton — Assessment and taxation of new real estate construction.
Section 44-5-13.11. - Qualifying low-income housing — Assessment and taxation.
Section 44-5-13.12. - North Kingstown — Assessment and taxation of new real estate construction.
Section 44-5-13.13. - Portsmouth — Assessment and taxation of new real estate construction.
Section 44-5-13.15. - East Greenwich — Assessment and taxation of new real estate construction.
Section 44-5-13.16. - Cumberland — Assessment and taxation of new real estate construction.
Section 44-5-13.17. - North Providence — Assessment and taxation of new real estate construction.
Section 44-5-13.18. - Smithfield — Assessment and taxation of real estate construction.
Section 44-5-13.19. - Westerly — Assessment and taxation of new real estate construction.
Section 44-5-13.20. - Burrillville — Assessment and taxation of new real estate construction.
Section 44-5-13.22. - Scituate — Assessment and taxation of new real estate construction.
Section 44-5-13.23. - North Smithfield — Assessment and taxation and new real estate construction.
Section 44-5-13.25. - Narragansett — Assessment and taxation of new real estate construction.
Section 44-5-13.28. - Middletown — Assessment and taxation of new real estate construction.
Section 44-5-13.32. - Johnston — Assessment and taxation of new real estate construction.
Section 44-5-13.33. - Bristol — Assessment and taxation of new real estate construction.
Section 44-5-13.35. - Lincoln — Assessment and taxation of new real estate construction.
Section 44-5-13.36. - Warwick — Assessment and taxation of new real estate construction.
Section 44-5-13.38. - Assessment and taxation of new real estate construction in the town of Exeter.
Section 44-5-13.39. - West Greenwich — Assessment and taxation of new real estate construction.
Section 44-5-15. - Notice of assessors’ meetings — Notice by taxpayer of intent to bring in account.
Section 44-5-17. - Assessment of property covered by account.
Section 44-5-18, 44-5-19. - Repealed.
Section 44-5-20. - List of ratable property.
Section 44-5-20.01. - Central Falls — Property tax classification — Eligibility.
Section 44-5-20.02. - Central Falls — Property tax classification — List of ratable property.
Section 44-5-20.03. - Central Falls — Property tax classification — Duties of the assessor.
Section 44-5-20.05. - Westerly — Property tax classification.
Section 44-5-20.06. - Westerly — Property tax classification — List of ratable property.
Section 44-5-20.07. - Westerly — Property tax classification — Duties of assessor.
Section 44-5-20.08. - Westerly — Property tax classification — Tax levy determination.
Section 44-5-20.1. - Pawtucket — Property tax classification — Eligibility.
Section 44-5-20.2. - Pawtucket — Property tax classification — List of ratable property.
Section 44-5-20.3.1. - Property tax classification in Pawtucket — Tax levy determination.
Section 44-5-20.4. - Pawtucket — Property tax classification — Compliance with state law.
Section 44-5-20.5. - Pawtucket — Property tax classification — Procedures for adopting.
Section 44-5-20.6 - — 44-5-20.9. Repealed.
Section 44-5-20.10. - Johnston — Property tax classification authorized.
Section 44-5-20.11. - [Repealed.]
Section 44-5-20.12. - [Repealed.]
Section 44-5-20.13. - [Repealed.]
Section 44-5-20.14, 44-5-20.15. - Repealed.
Section 44-5-20.16. - Smithfield — Property tax classification and valuation.
Section 44-5-20.17. - Smithfield — Property tax classification — Tax levy determination.
Section 44-5-20.18. - North Smithfield — Property tax classification.
Section 44-5-20.19. - North Smithfield — Property tax classification — List of ratable property.
Section 44-5-20.20. - North Smithfield — Property tax classification — Duties of assessor.
Section 44-5-20.21. - North Smithfield — Property tax classification — Tax levy determination.
Section 44-5-20.22. - Cranston — Property tax classification.
Section 44-5-20.23. - Cranston — Property tax classification — List of ratable property.
Section 44-5-20.24. - Cranston — Property tax classification — Duties of assessor.
Section 44-5-20.25. - Cranston — Property tax classification — Tax levy determination.
Section 44-5-20.26. - East Providence — Property tax classification — List of ratable property.
Section 44-5-20.27. - East Providence — Property tax classification — Duties of assessor.
Section 44-5-20.28. - East Providence — Property tax classification — Tax levy determination.
Section 44-5-20.29. - Property tax classification — Lincoln — Tax levy determination.
Section 44-5-22. - Certification of tax roll.
Section 44-5-23. - Assessment of back taxes on real estate.
Section 44-5-24. - Notice and procedure for collection of back taxes.
Section 44-5-25. - Vessels engaged in foreign commerce — Taxation.
Section 44-5-25.1. - Houseboats — Taxation — Definitions.
Section 44-5-26. - Petition in superior court for relief from assessment.
Section 44-5-27. - Exclusiveness of remedy by petition.
Section 44-5-28. - Collection proceedings not stayed by petition.
Section 44-5-29. - Service and return of citation — Procedural rules — Jurisdiction of court.
Section 44-5-30. - Judgment on petition where taxpayer has filed account.
Section 44-5-31. - Judgment where taxpayer has not filed account.
Section 44-5-31.1. - Burrillville — Judgment.
Section 44-5-32. - Execution and filing of assessment.
Section 44-5-33. - Copy of assessment to treasurer.
Section 44-5-34. - Warrant for collection.
Section 44-5-35. - Providence — Collection procedure.
Section 44-5-36. - Pawtucket — Collection procedure.
Section 44-5-37. - Cranston — Collection procedure.
Section 44-5-38.1. - Repealed.
Section 44-5-39. - Land use change tax.
Section 44-5-39.1. - Recording required.
Section 44-5-40. - Procedures for collecting land use change tax.
Section 44-5-41. - Condemnation not to result in land use change tax.
Section 44-5-42. - Exemption of certain farm property.
Section 44-5-42.1. - Repealed.
Section 44-5-43. - Definitions.
Section 44-5-44. - Collection and publication of property tax data.
Section 44-5-45. - Severability of §§ 44-5-43 — 44-5-45.
Section 44-5-46. - Severability.
Section 44-5-48. - Municipal revaluation — Registration.
Section 44-5-49. - Municipal revaluation — Rules and regulations — Investigation.
Section 44-5-50. - Contract for revaluation — Certified copy.
Section 44-5-51. - Little Compton — Exemption of commercial fishers.
Section 44-5-52. - Burrillville — Property tax classification authorized.
Section 44-5-53. - Burrillville — Property tax classification — List of ratable property.
Section 44-5-54. - Burrillville — Property tax classification — Duties of the assessor.
Section 44-5-55.1. - Burrillville — Tax levy assessment stabilization.
Section 44-5-55.2. - [Repealed.]
Section 44-5-56. - North Providence — Property tax classification — Eligibility.
Section 44-5-57. - North Providence — Property tax classification — List of ratable property.
Section 44-5-58. - North Providence — Property tax classification — Duties of assessor.
Section 44-5-59. - North Providence — Property tax classification — Procedure for adopting.
Section 44-5-60. - North Providence — Homestead exemptions.
Section 44-5-60.1. - Johnston — Homestead exemptions.
Section 44-5-62. - Cranston — Homestead exemption.
Section 44-5-63. - Barrington — Property tax classifications — List of ratable property.
Section 44-5-64. - Barrington — Property tax classification — Tax levy determination.
Section 44-5-65. - East Greenwich — Homestead exemption.
Section 44-5-66. - Warwick — Property tax classification — Eligibility.
Section 44-5-67. - Property tax classification — Eligibility.
Section 44-5-67.1. - Warwick — Property tax classification — List of ratable property.
Section 44-5-67.2. - Warwick — Property tax classification — Duties of assessor.
Section 44-5-68. - Warren — Property tax classifications. — List of ratable property.
Section 44-5-68.1. - Warren — Property tax classification. — Tax levy determination.
Section 44-5-68.2. - Warren — Property tax classification. — Tax levy determination.
Section 44-5-70. - East Providence — Homestead exemption.
Section 44-5-72. - Jamestown — Assessment and taxation of new real estate construction.
Section 44-5-74. - Woonsocket — Property tax classification — Authorization.
Section 44-5-74.1. - Woonsocket — List of ratable property.
Section 44-5-74.2. - Woonsocket — Valuation of ratable property.
Section 44-5-74.3. - Woonsocket — Procedure for adopting tax rates.
Section 44-5-74.4. - Woonsocket — Supplemental tax.
Section 44-5-74.5. - Woonsocket — Exemption for elderly residents.
Section 44-5-75. - Woonsocket — Homestead exemption.
Section 44-5-76.1. - Newport — Property tax classification — List of ratable property.
Section 44-5-76.2. - Newport — Property tax classification.
Section 44-5-76.3. - Newport — Property tax classification — Procedure for adopting.
Section 44-5-77. - Providence — Cooperative housing corporation property exemption.
Section 44-5-77.1. - Providence — Cooperative housing corporation — Tax rates.
Section 44-5-78. - Newport — Homestead exemption.
Section 44-5-78.1. - Newport — Exemption for elderly and disabled residents.
Section 44-5-79. - Little Compton — Property tax classification.
Section 44-5-80. - Homestead exemption in the town of West Greenwich.
Section 44-5-81. - Pawtucket — Waiver of interest.
Section 44-5-82. - Cumberland homestead exemption.
Section 44-5-83. - Annual training institute for local tax collectors.
Section 44-5-84. - Town of East Greenwich — Exemption for elderly, disabled, and military service.
Section 44-5-85. - Narragansett homestead exemption.
Section 44-5-86. - The Neil J. Houston, Jr. Residential Re-entry Center.